HTS tariff line · chapter 41
4104.41.20
Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2): other
Analysis
HTS 4104.41.20 covers whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2): other under heading 4104 (tanned or crust hides and skins of bovine (including buffalo) or equine animals, without…).
Within this group the rate runs from duty-free to 5%. Compared with 4104.41.40 (upper leather; sole leather), which pays 5%, a misclassification either way moves the duty by 2.6 percentage points.
The general duty rate is 2.4% of the customs value, which is in the middle of the rates in chapter 41 (41st percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $240 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The other lines in the same group are 4104.41.10 (upper leather; lining leather, duty-free), 4104.41.30 (other: buffalo, 2.4%), 4104.41.40 (upper leather; sole leather, 5%) and 4104.41.50 (other: other, 3.3%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4104.41.10 | Upper leather; lining leather | Free |
| 4104.41.30 | Other: buffalo | 2.4% |
| 4104.41.40 | Upper leather; sole leather | 5% |
| 4104.41.50 | Other: other | 3.3% |